Subtract. $\begin{aligned} 451{,}020& \\ \underline{-319{,}005}& \\ \end{aligned}$
Explanation: ${4}$ ${5}$ ${1}$ ${0}$ ${2}$ ${0}$ ${3}$ ${1}$ ${9}$ ${0}$ ${0}$ ${5}$ ${-\vphantom{0}}$ ${5}$ ${1}$ ${0}$ ${2}$ ${3}$ ${{4}}$ ${{3}}$ ${1}$ ${{1}}$ ${{400000} - {300000} = {1}00000}$ $\begin{aligned} 451{,}020& \\ \underline{-319{,}005}& \\ 132{,}015 \end{aligned}$